"I think," said Tom, doubtfully, "suit-cases should come in free. Of course, if it was a brand new suit-case it would have to pay duty, but an old one--one that has been used--is different. It is like wrapping-paper. The duty is assessed on what the package contains and not on the package itself. If it is not a new suit-case you will not have to pay duty on it." "Then my suit-case will go in free," said Billy. "It is one of the first crop of suit-cases that was raised in this country, and I value it more as a relic than as a suit-case. I carry it more as a souvenir than as a suit-case." "Souvenirs are different," said Mr. Fenelby. "Souvenirs are classed as luxuries, and pay thirty per cent. If you consider it a souvenir it pays duty." "I will consider it a suit-case," said Billy promptly. "I will consider it a poor old, worn-out suit-case." "I think that would be better," agreed Mr. Fenelby. "But we will have to wait and see what Laura considers it." As on the previous evening the ladies were on the porch, enjoying the evening air, when Mr. Fenelby reached home, with Billy in tow, and Billy greeted them as if he had never wished anything better than to meet Miss Kitty. "Where is this custom house Tom has been telling me about?" he asked, as soon as the hand shaking was over. "I want to have my baggage examined. I have dutiable goods to declare. Who is the inspector?" [Illustration: "'I declare one collar'"] "Laura is," said Kitty. "She is the slave of the grinding system that fosters monopoly and treads under heel the poor people." "All right," said Billy, "I declare one collar. I wish to bring one collar into the bosom of this family. I have in this suit-case one collar. I never travel without one extra collar. It is the two-for-a-quarter kind, with a name like a sleeping car, and it has been laundered twice, which brings it to the verge of ruin. How much do I have to pay on the one collar?" "Collars are a necessity," said Mrs. Fenelby, "and they pay ten per--" "What a notion!" exclaimed Kitty. "Collars are not a necessity. Collars are an actual luxury, especially in warm weather. Many very worthy men never wear a collar at all, and would not think of wearing one in hot weather. They are like jewelry or--or something of that sort. Collars certainly pay thirty per cent." "I reserve the right to appeal," said Billy. "Those are the words of an unjust judge. But how much do I take off the value of the collar because two thirds of its life has been laundered away? How much is one third of twelve and a half?" "Now, that is pure nonsense," Kitty said, "and I sha'n't let poor, dear little Bobberts be robbed in any such way. That collar cost twelve and a half cents, and it has had two and a half cents spent on it twice, so it is now a seventeen and a half cent collar, and thirty per cent. of that is--is--"